摘要：13亿人口为我国养老保障体系带去了巨大压力，完善养老保障体系已成为当务之急。其中企业年金作为多元化的养老保障体系的重要组成部分，是对国家法定养老保险的必要补充。但目前我国企业年金发展滞缓，企业与职工个人参与热情不高，一系列问题亟待解决。

  本文将结合我国企业年金阶段发展状态，深入分析其中存在的问题，对我国各项相关政策做出解读。同时通过比较发达国家与我国新出台的相关税优政策，来评析企业年金税制方面对企业年金以及我国养老保障体系的重要意义，并提出相关建议。

关键词：企业年金 税制 新政策

Abstract：1300000000 population of China's old-age security system put an enormous burden, and thus improving the old-age security system has become the priority among priorities.The enterprise annuity is an important part of diversified old-age security system and a necessary supplement to the national statutory pension insurance.But at present our country enterprise annuity development is slow, the enterprise and individual employees enthusiasm is not high,and a series of problems are to be solved urgently.

　　　This article from our country enterprise annuity development stage of line, in-depth analysis of the problems, make the interpretation of China's relevant policies. Compared with the developed countries of the enterprise annuity system, combined with China's new tax policy, evaluates its vital significance to our country's old-age security system, and further improvement recommendations.

Key words: Enterprise annuity  Tax system  new policy